- Below is an interactive table that shows the ease of paying taxes ranking and the four sub-indicators results for 190 economies.*
- You can select the heading for each column to sort the data (in ascending or descending order). Note that some economies are tied and in the same ranking position.
- Use the “Export” button to download the data in various formats. Please note that this will export only the data that is visible on the screen. If you want to export all data at once, please scroll down to the bottom of the table and select “All” rows per page and then export.
- Access the the historical data tables in Excel format on the World Bank's Doing Business website.
| Economy | Overall ranking | Ease of paying taxes score | Total Tax and Contribution Rate (TTCR) % | Profit TTCR % | Labour TTCR % | Other taxes TTCR % | Time to comply (hours) | Corporate income tax time (hours) | Labour tax time (hours) | Consumption tax time (hours) | Number of payments | Profit tax payments | Labour tax payments | Other taxes payments | Post-filing index | Time to comply with a VAT refund (hours) | Time to obtain a VAT refund (weeks) | Time to comply with a corporate income tax correction (hours) | Time to complete a corporate income tax correction (weeks) |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Afghanistan | 178 | 42.2 | 71.4 | 0.0 | 0.0 | 71.4 | 270 | 76 | 116 | 78 | 19.0 | 1.0 | 12.0 | 6.0 | 0.0 | VAT does not exist | VAT does not exist | 111.0 | 33.1 |
| Albania | 123 | 65.2 | 36.6 | 14.1 | 18.8 | 3.6 | 252 | 104 | 61 | 87 | 35.0 | 5.0 | 12.0 | 18.0 | 60.1 | 9.0 | 37.0 | 18.0 | 14.7 |
| Algeria | 158 | 53.9 | 66.1 | 8.1 | 31.1 | 26.9 | 265 | 122 | 76 | 67 | 27.0 | 0.0 | 12.0 | 15.0 | 49.8 | No Refund | No Refund | 2.0 | Review likelihood <25% |
| Angola | 106 | 69.5 | 49.1 | 21.5 | 9.0 | 18.6 | 287 | 80 | 125 | 82 | 31.0 | 2.0 | 12.0 | 17.0 | 95.0 | VAT does not exist | VAT does not exist | 7.0 | Review likelihood <25% |
| Antigua and Barbuda | 145 | 58.9 | 43.0 | 25.5 | 12.1 | 5.3 | 177 | 23 | 106 | 48 | 57.0 | 13.0 | 24.0 | 20.0 | 69.4 | 12.0 | 52.7 | 3.0 | Review likelihood <25% |
| Argentina | 170 | 49.3 | 106.3 | 3.6 | 29.9 | 72.8 | 311.5 | 80 | 84 | 148 | 9.0 | 1.0 | 1.0 | 7.0 | 47.9 | No Refund | No Refund | 6.0 | Review likelihood <25% |
| Armenia | 52 | 81.5 | 22.6 | 21.8 | 0.0 | 0.8 | 264 | 90 | 94 | 81 | 15.0 | 1.0 | 2.0 | 12.0 | 79.4 | 14.8 | 28.6 | 3.5 | Review likelihood <25% |
| Australia | 28 | 85.7 | 47.4 | 26.1 | 21.0 | 0.3 | 105 | 37 | 18 | 50 | 11.0 | 1.0 | 4.0 | 6.0 | 95.3 | 4.5 | 8.0 | 1.8 | Review likelihood <25% |
| Austria | 44 | 83.5 | 51.4 | 17.1 | 33.7 | 0.6 | 131 | 46 | 50 | 35 | 12.0 | 1.0 | 3.0 | 8.0 | 98.5 | 2.0 | 3.2 | 2.5 | Review likelihood <25% |
| Azerbaijan | 40 | 84.0 | 40.7 | 12.7 | 25.4 | 2.6 | 159 | 50 | 65 | 44 | 9.0 | 1.0 | 3.0 | 5.0 | 83.8 | 7.5 | 27.6 | 3.0 | Review likelihood <25% |
| Bahamas, The | 50 | 81.7 | 33.8 | 0.0 | 6.4 | 27.4 | 155 | 10 | 66 | 79 | 20.0 | 0.0 | 12.0 | 8.0 | 82.3 | 2.0 | 19.5 | CIT does not exist | CIT does not exist |
| Bahrain | 1 | 100.0 | 13.8 | 0.0 | 13.5 | 0.3 | 22.5 | 0 | 23 | 0 | 3.0 | 0.0 | 1.0 | 2.0 | VAT does not exist | VAT does not exist | CIT does not exist | CIT does not exist | |
| Bangladesh | 151 | 56.1 | 33.4 | 31.1 | 0.0 | 2.3 | 435 | 144 | 120 | 171 | 33.0 | 5.0 | 12.0 | 16.0 | 44.4 | 58.0 | 17.9 | 37.0 | 9.3 |
| Bangladesh - Chittagong | 56.1 | 33.4 | 31.1 | 0.0 | 2.3 | 435 | 144 | 120 | 171 | 33.0 | 5.0 | 12.0 | 16.0 | 44.3 | 58.0 | 18.0 | 37.0 | 9.3 | |
| Bangladesh - Dhaka | 56.1 | 33.4 | 31.1 | 0.0 | 2.3 | 435 | 144 | 120 | 171 | 33.0 | 5.0 | 12.0 | 16.0 | 44.4 | 58.0 | 17.9 | 37.0 | 9.3 | |
| Barbados | 96 | 72.3 | 35.6 | 19.8 | 12.7 | 3.1 | 241 | 27 | 162 | 52 | 28.0 | 3.0 | 13.0 | 12.0 | 74.1 | 0.0 | 56.3 | 3.5 | Review likelihood <25% |
| Belarus | 99 | 71.2 | 53.3 | 11.1 | 39.0 | 3.2 | 170 | 64 | 59 | 47 | 7.0 | 1.0 | 2.0 | 4.0 | 50.0 | No Refund | No Refund | 1.0 | Review likelihood <25% |
| Belgium | 63 | 78.4 | 55.4 | 10.3 | 44.5 | 0.6 | 136 | 21 | 40 | 75 | 11.0 | 1.0 | 2.0 | 8.0 | 83.5 | 5.0 | 28.5 | 5.5 | Review likelihood <25% |
| Belize | 60 | 79.9 | 31.1 | 24.7 | 5.0 | 1.3 | 147 | 27 | 60 | 60 | 29.0 | 12.0 | 1.0 | 16.0 | 85.1 | 5.0 | 18.5 | 4.0 | 5.0 |
| Benin | 171 | 49.3 | 48.9 | 11.9 | 26.4 | 10.6 | 270 | 30 | 120 | 120 | 54.0 | 5.0 | 24.0 | 25.0 | 49.3 | No Refund | No Refund | 3.0 | Review likelihood <25% |
| Bhutan | 15 | 89.2 | 35.3 | 33.9 | 0.0 | 1.4 | 52 | 22 | 30 | 0 | 18.0 | 2.0 | 12.0 | 4.0 | 95.0 | VAT does not exist | VAT does not exist | 3.5 | 2.0 |
| Bolivia | 186 | 21.6 | 83.7 | 0.0 | 18.8 | 64.9 | 1025 | 110 | 507 | 408 | 42.0 | 1.0 | 12.0 | 29.0 | 50.0 | No Refund | No Refund | 1.5 | Review likelihood <25% |
| Bosnia and Herzegovina | 141 | 60.4 | 23.7 | 8.4 | 13.6 | 1.7 | 411 | 68 | 81 | 262 | 33.0 | 12.0 | 1.0 | 20.0 | 47.7 | 40.0 | 19.0 | 30.0 | 14.9 |
| Botswana | 59 | 80.0 | 25.1 | 21.5 | 0.0 | 3.6 | 120 | 28 | 38 | 54 | 34.0 | 6.0 | 13.0 | 15.0 | 82.7 | 10.0 | 26.3 | 4.0 | Review likelihood <25% |
| Brazil | 184 | 34.4 | 65.1 | 22.4 | 39.4 | 3.3 | 1501 | 361 | 255 | 885 | 9.6 | 2.0 | 2.0 | 5.6 | 7.8 | No Refund | No Refund | 39.0 | 86.6 |
| Brazil - Rio de Janeiro | 34.4 | 65.7 | 22.1 | 39.4 | 4.2 | 1501 | 361 | 255 | 885 | 9.0 | 2.0 | 2.0 | 5.0 | 7.8 | No Refund | No Refund | 39.0 | 86.6 | |
| Brazil - São Paulo | 34.4 | 64.7 | 22.6 | 39.4 | 2.7 | 1501 | 361 | 255 | 885 | 10.0 | 2.0 | 2.0 | 6.0 | 7.8 | No Refund | No Refund | 39.0 | 86.6 | |
| Brunei Darussalam | 90 | 74.0 | 8.0 | 0.1 | 7.9 | 0.0 | 52.5 | 43 | 10 | 0 | 5.0 | 1.0 | 1.0 | 3.0 | 0.0 | VAT does not exist | VAT does not exist | 137.0 | 65.4 |
| Bulgaria | 97 | 72.3 | 28.3 | 4.9 | 21.5 | 2.0 | 441 | 30 | 250 | 161 | 14.0 | 1.0 | 1.0 | 12.0 | 71.2 | 14.5 | 24.8 | 11.5 | 8.3 |
| Burkina Faso | 154 | 55.9 | 41.3 | 16.2 | 21.4 | 3.6 | 270 | 30 | 120 | 120 | 45.0 | 1.0 | 24.0 | 20.0 | 49.3 | No Refund | No Refund | 3.0 | Review likelihood <25% |
| Burundi | 140 | 60.9 | 41.2 | 28.5 | 10.2 | 2.5 | 232 | 76 | 45 | 111 | 24.0 | 5.0 | 4.0 | 15.0 | 28.2 | No Refund | No Refund | 13.0 | 21.1 |
| Cabo Verde | 87 | 74.8 | 37.5 | 18.3 | 18.7 | 0.4 | 180 | 35 | 85 | 60 | 30.0 | 3.0 | 13.0 | 14.0 | 80.7 | 6.0 | 35.2 | 3.5 | Review likelihood <25% |
| Cambodia | 138 | 61.3 | 23.1 | 19.0 | 2.3 | 1.8 | 173 | 23 | 84 | 66 | 40.0 | 12.0 | 12.0 | 16.0 | 26.0 | 21.0 | 63.9 | 31.0 | 39.4 |
| Cameroon | 181 | 36.3 | 57.7 | 38.9 | 18.3 | 0.5 | 624 | 168 | 162 | 294 | 44.0 | 13.0 | 12.0 | 19.0 | 49.3 | No Refund | No Refund | 3.0 | Review likelihood <25% |
| Canada | 19 | 88.1 | 24.5 | 8.0 | 12.7 | 3.8 | 131 | 45 | 36 | 50 | 8.0 | 1.0 | 3.0 | 4.0 | 73.2 | 7.5 | 14.0 | 15.0 | 14.9 |
| Central African Republic | 187 | 18.9 | 73.3 | 0.0 | 19.8 | 53.6 | 483 | 24 | 240 | 219 | 56.0 | 4.0 | 24.0 | 28.0 | 5.1 | No Refund | No Refund | 66.0 | 25.4 |
| Chad | 188 | 17.9 | 63.5 | 31.3 | 28.4 | 3.8 | 834 | 300 | 252 | 282 | 54.0 | 12.0 | 24.0 | 18.0 | 13.1 | No Refund | No Refund | 46.0 | 21.1 |
| Chile | 86 | 75.3 | 34.0 | 26.2 | 5.1 | 2.6 | 296 | 48 | 125 | 124 | 7.0 | 1.0 | 1.0 | 5.0 | 57.0 | 26.0 | 37.7 | 30.5 | Review likelihood <25% |
| China | 105 | 70.1 | 59.2 | 6.3 | 46.2 | 6.8 | 138 | 40 | 52 | 46 | 7.0 | 2.0 | 1.0 | 4.0 | 50.0 | No Refund | No Refund | 1.0 | Review likelihood <25% |
| China - Beijing | 71.7 | 55.1 | 6.7 | 41.5 | 6.8 | 138 | 40 | 52 | 46 | 7.0 | 2.0 | 1.0 | 4.0 | 50.0 | No Refund | No Refund | 1.0 | Review likelihood <25% | |
| China - Shanghai | 68.7 | 62.6 | 5.9 | 49.9 | 6.7 | 138 | 40 | 52 | 46 | 7.0 | 2.0 | 1.0 | 4.0 | 50.0 | No Refund | No Refund | 1.0 | Review likelihood <25% | |
| Colombia | 148 | 58.6 | 71.2 | 21.1 | 23.6 | 26.6 | 255.5 | 98 | 87 | 71 | 10.0 | 1.0 | 2.0 | 7.0 | 48.2 | No Refund | No Refund | 5.5 | Review likelihood <25% |
| Comoros | 168 | 49.9 | 219.6 | 30.4 | 0.0 | 189.2 | 100 | 4 | 48 | 48 | 33.0 | 3.0 | 12.0 | 18.0 | 57.3 | VAT does not exist | VAT does not exist | 12.0 | 21.1 |
| Congo, Dem. Rep. | 180 | 40.9 | 50.7 | 23.6 | 12.6 | 14.5 | 346 | 84 | 154 | 108 | 52.0 | 1.0 | 36.0 | 15.0 | 27.1 | No Refund | No Refund | 23.0 | 16.7 |
| Congo, Rep. | 185 | 26.8 | 54.3 | 0.0 | 31.3 | 22.9 | 602 | 275 | 146 | 181 | 50.0 | 5.0 | 25.0 | 20.0 | 12.3 | No Refund | No Refund | 36.5 | 27.7 |
| Costa Rica | 66 | 78.0 | 58.3 | 19.2 | 32.7 | 6.4 | 151 | 18 | 59 | 74 | 10.0 | 1.0 | 2.0 | 7.0 | 87.2 | 5.5 | 23.2 | 2.5 | Review likelihood <25% |
| Côte d'Ivoire | 114 | 68.0 | 50.1 | 8.8 | 23.3 | 17.9 | 187 | 13 | 120 | 54 | 25.0 | 1.0 | 13.0 | 11.0 | 64.8 | 64.0 | 12.9 | 13.5 | Review likelihood <25% |
| Croatia | 49 | 81.8 | 20.5 | 0.0 | 19.4 | 1.1 | 206 | 58 | 96 | 52 | 12.0 | 1.0 | 1.0 | 10.0 | 66.7 | 0.0 | 6.2 | 36.5 | 20.3 |
| Cyprus | 29 | 85.5 | 22.4 | 8.3 | 13.0 | 1.1 | 119.5 | 23 | 62 | 35 | 16.0 | 2.0 | 1.0 | 13.0 | 74.5 | 10.5 | 43.8 | 3.0 | Review likelihood <25% |
| Czech Republic | 53 | 81.4 | 46.1 | 5.2 | 38.4 | 2.6 | 230 | 53 | 75 | 102 | 8.0 | 1.0 | 2.0 | 5.0 | 90.5 | 4.5 | 17.7 | 2.0 | Review likelihood <25% |
| Denmark | 8 | 91.1 | 23.8 | 17.1 | 4.0 | 2.8 | 132 | 27 | 65 | 40 | 10.0 | 3.0 | 1.0 | 6.0 | 89.1 | 8.0 | 10.1 | 4.5 | 2.9 |
| Djibouti | 133 | 62.7 | 37.9 | 17.7 | 17.7 | 2.6 | 76 | 24 | 36 | 16 | 35.0 | 4.0 | 12.0 | 19.0 | 25.2 | No Refund | No Refund | 15.0 | 23.9 |
| Dominica | 83 | 75.6 | 32.6 | 21.8 | 7.9 | 3.0 | 117 | 15 | 48 | 54 | 37.0 | 5.0 | 12.0 | 20.0 | 78.9 | 14.5 | 31.9 | 1.5 | Review likelihood <25% |
| Dominican Republic | 150 | 57.4 | 48.8 | 29.1 | 18.6 | 1.1 | 317 | 74 | 80 | 163 | 7.0 | 1.0 | 2.0 | 4.0 | 10.7 | No Refund | No Refund | 59.5 | 18.3 |
| Ecuador | 147 | 58.6 | 34.4 | 18.2 | 13.7 | 2.5 | 664 | 118 | 306 | 240 | 8.0 | 2.0 | 1.0 | 5.0 | 49.5 | No Refund | No Refund | 2.5 | Review likelihood <25% |
| Egypt, Arab Rep. | 156 | 55.1 | 44.4 | 14.4 | 25.5 | 4.4 | 370 | 56 | 165 | 149 | 27.0 | 1.0 | 12.0 | 14.0 | 36.3 | 89.0 | 34.5 | 24.5 | 16.7 |
| El Salvador | 70 | 77.5 | 36.4 | 16.6 | 18.3 | 1.4 | 168 | 56 | 44 | 68 | 7.0 | 1.0 | 1.0 | 5.0 | 49.5 | No Refund | No Refund | 2.5 | Review likelihood <25% |
| Equatorial Guinea | 179 | 41.5 | 79.4 | 53.0 | 25.4 | 1.0 | 492 | 145 | 160 | 187 | 46.0 | 1.0 | 24.0 | 21.0 | 93.1 | No VAT on capital purchase | No VAT on capital purchase | 9.0 | Review likelihood <25% |
| Eritrea | 153 | 55.9 | 83.7 | 9.2 | 0.0 | 74.6 | 216 | 24 | 96 | 96 | 30.0 | 2.0 | 12.0 | 16.0 | 93.1 | VAT does not exist | VAT does not exist | 9.0 | Review likelihood <25% |
| Estonia | 12 | 89.9 | 47.8 | 7.7 | 38.0 | 2.1 | 50 | 5 | 31 | 14 | 8.0 | 1.0 | 0.0 | 7.0 | 99.4 | 1.3 | 2.3 | 1.5 | Review likelihood <25% |
| Eswatini | 73 | 77.1 | 35.8 | 25.2 | 6.4 | 4.1 | 122 | 8 | 60 | 54 | 33.0 | 2.0 | 13.0 | 18.0 | 83.1 | 16.0 | 19.2 | 4.0 | Review likelihood <25% |
| Ethiopia | 132 | 63.3 | 37.7 | 24.6 | 12.4 | 0.7 | 300 | 120 | 108 | 72 | 29.0 | 1.0 | 12.0 | 16.0 | 51.6 | 47.0 | 48.7 | 8.0 | Review likelihood <25% |
| Fiji | 101 | 71.1 | 32.1 | 19.6 | 12.4 | 0.1 | 247 | 49 | 101 | 97 | 38.0 | 5.0 | 18.0 | 15.0 | 81.6 | 12.0 | 18.9 | 12.0 | Review likelihood <25% |
| Finland | 10 | 90.9 | 36.6 | 12.1 | 23.0 | 1.5 | 90 | 18 | 48 | 24 | 8.0 | 1.0 | 3.0 | 4.0 | 93.1 | 5.0 | 6.2 | 8.0 | Review likelihood <25% |
| France | 61 | 79.2 | 60.7 | 0.2 | 50.0 | 10.5 | 139 | 28 | 80 | 31 | 9.0 | 1.0 | 2.0 | 6.0 | 92.4 | 10.5 | 6.2 | 3.5 | Review likelihood <25% |
| Gabon | 182 | 35.9 | 47.1 | 20.3 | 25.5 | 1.4 | 632 | 137 | 179 | 316 | 50.0 | 3.0 | 16.0 | 31.0 | 42.5 | 14.5 | 44.2 | 13.5 | 46.6 |
| Gambia, The | 172 | 49.0 | 48.4 | 24.4 | 12.6 | 11.3 | 326 | 40 | 96 | 190 | 49.0 | 5.0 | 13.0 | 31.0 | 47.7 | No Refund | No Refund | 6.5 | Review likelihood <25% |
| Georgia | 14 | 89.2 | 9.9 | 7.8 | 0.0 | 2.1 | 216 | 51 | 56 | 109 | 5.0 | 1.0 | 1.0 | 3.0 | 85.9 | 21.5 | 10.2 | 1.0 | Review likelihood <25% |
| Germany | 46 | 82.2 | 48.8 | 23.2 | 21.5 | 4.1 | 218 | 41 | 134 | 43 | 9.0 | 2.0 | 1.0 | 6.0 | 97.7 | 0.0 | 5.2 | 4.5 | Review likelihood <25% |
| Ghana | 152 | 56.0 | 55.4 | 10.0 | 14.7 | 30.7 | 226 | 40 | 88 | 98 | 36.0 | 5.0 | 12.0 | 19.0 | 49.5 | No Refund | No Refund | 2.5 | Review likelihood <25% |
| Greece | 72 | 77.1 | 51.9 | 23.0 | 28.3 | 0.6 | 193 | 78 | 46 | 69 | 8.0 | 1.0 | 1.0 | 6.0 | 76.7 | 17.5 | 31.5 | 3.5 | Review likelihood <25% |
| Grenada | 143 | 59.6 | 47.8 | 26.5 | 5.6 | 15.6 | 140 | 32 | 72 | 36 | 42.0 | 13.0 | 12.0 | 17.0 | 48.9 | No Refund | No Refund | 4.0 | Review likelihood <25% |
| Guatemala | 104 | 70.3 | 35.2 | 20.2 | 14.3 | 0.7 | 248 | 23 | 126 | 99 | 8.0 | 2.0 | 1.0 | 5.0 | 33.0 | No Refund | No Refund | 15.0 | 13.8 |
| Guinea | 183 | 35.5 | 69.3 | 0.0 | 28.6 | 40.7 | 400 | 32 | 172 | 196 | 33.0 | 3.0 | 12.0 | 18.0 | 12.8 | No Refund | No Refund | 43.0 | 23.3 |
| Guinea-Bissau | 155 | 55.2 | 45.5 | 15.1 | 24.8 | 5.6 | 218 | 140 | 45 | 33 | 46.0 | 5.0 | 12.0 | 29.0 | 46.3 | No Refund | No Refund | 6.5 | 1.9 |
| Guyana | 122 | 65.7 | 30.6 | 19.6 | 9.2 | 1.7 | 256 | 41 | 48 | 167 | 35.0 | 6.0 | 12.0 | 17.0 | 54.2 | 20.0 | 33.9 | 30.5 | 9.8 |
| Haiti | 149 | 57.6 | 42.7 | 22.8 | 12.4 | 7.5 | 184 | 40 | 72 | 72 | 47.0 | 6.0 | 25.0 | 16.0 | 48.2 | No Refund | No Refund | 5.5 | Review likelihood <25% |
| Honduras | 167 | 49.9 | 39.1 | 29.2 | 8.8 | 1.1 | 203 | 35 | 72 | 96 | 59.0 | 5.0 | 36.0 | 18.0 | 35.1 | 33.0 | 54.5 | 17.0 | 21.1 |
| Hong Kong SAR, China | 2 | 99.7 | 21.9 | 16.5 | 5.3 | 0.1 | 34.5 | 20 | 15 | 0 | 3.0 | 1.0 | 1.0 | 1.0 | 98.9 | VAT does not exist | VAT does not exist | 2.8 | Review likelihood <25% |
| Hungary | 56 | 80.6 | 37.9 | 9.4 | 26.4 | 2.1 | 277 | 35 | 146 | 96 | 11.0 | 2.0 | 2.0 | 7.0 | 87.5 | 15.0 | 11.2 | 4.0 | Review likelihood <25% |
| Iceland | 42 | 83.8 | 31.9 | 8.5 | 20.6 | 2.9 | 140 | 40 | 60 | 40 | 21.0 | 1.0 | 13.0 | 7.0 | 87.2 | 3.0 | 24.5 | 3.8 | Review likelihood <25% |
| India | 115 | 67.6 | 49.7 | 21.6 | 20.2 | 7.9 | 251.88 | 25 | 86 | 141 | 10.9 | 1.0 | 4.9 | 5.0 | 49.3 | No Refund | No Refund | 3.0 | Review likelihood <25% |
| India - Delhi | 68.1 | 49.7 | 21.7 | 20.1 | 7.9 | 250 | 25 | 84 | 141 | 10.0 | 1.0 | 4.0 | 5.0 | 49.3 | No Refund | No Refund | 3.0 | Review likelihood <25% | |
| India - Mumbai | 67.1 | 49.7 | 21.6 | 20.2 | 7.9 | 254 | 25 | 88 | 141 | 12.0 | 1.0 | 6.0 | 5.0 | 49.3 | No Refund | No Refund | 3.0 | Review likelihood <25% | |
| Indonesia | 81 | 75.8 | 30.1 | 18.1 | 11.6 | 0.4 | 191 | 69 | 56 | 66 | 26.0 | 14.0 | 5.0 | 7.0 | 68.8 | 18.0 | 47.7 | 3.0 | Review likelihood <25% |
| Indonesia - Jakarta | 75.8 | 30.1 | 18.1 | 11.6 | 0.4 | 191 | 69 | 56 | 66 | 26.0 | 14.0 | 5.0 | 7.0 | 68.8 | 18.0 | 47.7 | 3.0 | Review likelihood <25% | |
| Indonesia - Surabaya | 75.8 | 30.1 | 18.1 | 11.6 | 0.4 | 191 | 69 | 56 | 66 | 26.0 | 14.0 | 5.0 | 7.0 | 68.8 | 18.0 | 47.7 | 3.0 | Review likelihood <25% | |
| Iran, Islamic Rep. | 144 | 59.5 | 44.7 | 18.4 | 25.9 | 0.4 | 216 | 26 | 132 | 58 | 20.0 | 1.0 | 12.0 | 7.0 | 19.0 | 51.0 | 38.5 | 32.0 | 38.9 |
| Iraq | 131 | 63.5 | 30.8 | 15.0 | 13.5 | 2.3 | 312 | 24 | 288 | 0 | 15.0 | 1.0 | 12.0 | 2.0 | 21.4 | VAT does not exist | VAT does not exist | 83.0 | 18.3 |
| Ireland | 4 | 94.6 | 26.1 | 12.4 | 12.4 | 1.4 | 81.5 | 12 | 41 | 29 | 9.0 | 1.0 | 1.0 | 7.0 | 93.4 | 0.0 | 16.3 | 2.0 | Review likelihood <25% |
| Israel | 13 | 89.6 | 25.3 | 18.0 | 5.8 | 1.5 | 234 | 110 | 60 | 64 | 6.0 | 2.0 | 1.0 | 3.0 | 92.0 | 4.0 | 7.5 | 10.0 | Review likelihood <25% |
| Italy | 128 | 64.0 | 59.1 | 14.6 | 42.9 | 1.6 | 238 | 39 | 169 | 30 | 14.0 | 2.0 | 1.0 | 11.0 | 52.4 | 42.0 | 62.6 | 5.0 | Review likelihood <25% |
| Jamaica | 124 | 64.9 | 35.1 | 13.6 | 13.4 | 8.1 | 268 | 42 | 168 | 58 | 11.0 | 1.0 | 1.0 | 9.0 | 19.7 | 40.0 | 89.5 | 24.0 | 113.3 |
| Japan | 51 | 81.6 | 46.7 | 23.9 | 18.6 | 4.2 | 128.5 | 38 | 71 | 20 | 19.0 | 3.0 | 3.0 | 13.0 | 95.2 | 1.0 | 10.8 | 3.0 | Review likelihood <25% |
| Japan - Osaka | 81.6 | 46.8 | 23.9 | 18.7 | 4.2 | 128.5 | 38 | 71 | 20 | 19.0 | 3.0 | 3.0 | 13.0 | 95.2 | 1.0 | 10.8 | 3.0 | Review likelihood <25% | |
| Japan - Tokyo | 81.6 | 46.7 | 23.9 | 18.6 | 4.2 | 128.5 | 38 | 71 | 20 | 19.0 | 3.0 | 3.0 | 13.0 | 95.2 | 1.0 | 10.8 | 3.0 | Review likelihood <25% | |
| Jordan | 62 | 78.7 | 28.6 | 10.5 | 16.1 | 2.0 | 96.5 | 9 | 46 | 42 | 9.0 | 1.0 | 1.0 | 7.0 | 35.7 | 22.0 | 52.9 | 11.0 | 62.7 |
| Kazakhstan | 64 | 78.2 | 28.4 | 16.4 | 10.1 | 1.9 | 186 | 55 | 78 | 53 | 10.0 | 1.0 | 4.0 | 5.0 | 48.9 | No Refund | No Refund | 4.0 | Review likelihood <25% |
| Kenya | 94 | 72.8 | 37.2 | 30.1 | 1.9 | 5.2 | 179.5 | 42 | 63 | 75 | 24.0 | 2.0 | 13.0 | 9.0 | 62.0 | No VAT on capital purchase | No VAT on capital purchase | 20.5 | 13.1 |
| Kiribati | 98 | 71.4 | 32.7 | 24.3 | 8.5 | 0.0 | 168 | 48 | 72 | 48 | 11.0 | 5.0 | 2.0 | 4.0 | 26.7 | 88.0 | 34.6 | 81.0 | 10.4 |
| Korea, Rep. | 21 | 87.4 | 33.2 | 18.2 | 13.7 | 1.4 | 174 | 75 | 80 | 19 | 12.0 | 2.0 | 2.0 | 8.0 | 93.9 | 0.0 | 8.6 | 9.0 | Review likelihood <25% |
| Kosovo | 48 | 81.9 | 15.2 | 9.3 | 5.6 | 0.2 | 153.5 | 29 | 39 | 86 | 10.0 | 5.0 | 1.0 | 4.0 | 55.5 | 27.0 | 29.5 | 21.5 | 11.7 |
| Kuwait | 6 | 92.5 | 13.0 | 0.0 | 13.0 | 0.0 | 98 | 0 | 98 | 0 | 12.0 | 0.0 | 12.0 | 0.0 | VAT does not exist | VAT does not exist | CIT does not exist | CIT does not exist | |
| Kyrgyz Republic | 117 | 67.2 | 29.0 | 6.7 | 19.5 | 2.8 | 220 | 54 | 71 | 95 | 26.0 | 1.0 | 2.0 | 23.0 | 37.4 | No Refund | No Refund | 20.0 | 5.3 |
| Lao PDR | 157 | 54.2 | 24.1 | 16.4 | 6.8 | 0.9 | 362 | 138 | 42 | 182 | 35.0 | 4.0 | 12.0 | 19.0 | 18.6 | No Refund | No Refund | 16.0 | 31.7 |
| Latvia | 16 | 89.0 | 38.1 | 7.8 | 27.2 | 3.1 | 168.5 | 23 | 80 | 66 | 7.0 | 1.0 | 1.0 | 5.0 | 98.1 | 0.0 | 6.2 | 2.5 | Review likelihood <25% |
| Lebanon | 116 | 67.5 | 32.2 | 6.9 | 24.9 | 0.4 | 181 | 40 | 100 | 41 | 20.0 | 1.0 | 12.0 | 7.0 | 27.5 | 47.0 | 43.6 | 23.0 | 25.1 |
| Lesotho | 110 | 68.9 | 13.6 | 10.8 | 0.0 | 2.8 | 327 | 65 | 112 | 150 | 32.0 | 4.0 | 12.0 | 16.0 | 66.9 | 11.5 | 41.7 | 11.0 | 5.6 |
| Liberia | 76 | 76.4 | 46.2 | 35.4 | 6.1 | 4.8 | 139.5 | 57 | 53 | 31 | 33.0 | 5.0 | 12.0 | 16.0 | 98.6 | VAT does not exist | VAT does not exist | 3.0 | Review likelihood <25% |
| Libya | 130 | 63.6 | 32.6 | 22.1 | 10.3 | 0.2 | 889 | 679 | 210 | 0 | 19.0 | 4.0 | 12.0 | 3.0 | 90.2 | VAT does not exist | VAT does not exist | 11.5 | 0.4 |
| Lithuania | 18 | 88.8 | 42.6 | 5.9 | 35.2 | 1.5 | 95 | 18 | 34 | 43 | 10.0 | 1.0 | 1.0 | 8.0 | 97.5 | 2.1 | 6.2 | 1.5 | Review likelihood <25% |
| Luxembourg | 23 | 87.4 | 20.4 | 4.2 | 15.4 | 0.8 | 55 | 19 | 14 | 22 | 23.0 | 5.0 | 12.0 | 6.0 | 83.8 | 11.5 | 15.2 | 4.5 | 4.3 |
| Madagascar | 134 | 62.6 | 38.3 | 16.6 | 20.3 | 1.5 | 183 | 9 | 72 | 102 | 23.0 | 1.0 | 8.0 | 14.0 | 21.8 | No Refund | No Refund | 13.5 | 29.0 |
| Malawi | 135 | 62.4 | 34.5 | 20.4 | 12.4 | 1.7 | 169 | 65 | 71 | 33 | 35.0 | 5.0 | 13.0 | 17.0 | 33.2 | 33.0 | 44.3 | 20.5 | 27.9 |
| Malaysia | 80 | 76.0 | 38.7 | 19.6 | 16.7 | 2.5 | 174 | 26 | 53 | 95 | 9.0 | 1.0 | 3.0 | 5.0 | 51.0 | VAT does not exist | VAT does not exist | 11.3 | 25.6 |
| Maldives | 119 | 66.4 | 30.2 | 13.1 | 7.9 | 9.2 | 390.5 | 95 | 88 | 208 | 17.0 | 1.0 | 12.0 | 4.0 | 47.5 | No Refund | No Refund | 7.0 | Review likelihood <25% |
| Mali | 173 | 48.9 | 54.5 | 7.5 | 43.1 | 3.9 | 276 | 30 | 120 | 126 | 35.0 | 4.0 | 24.0 | 7.0 | 25.7 | No Refund | No Refund | 7.0 | 27.9 |
| Malta | 78 | 76.2 | 44.0 | 32.3 | 11.1 | 0.5 | 139 | 23 | 92 | 24 | 8.0 | 2.0 | 1.0 | 5.0 | 52.5 | 0.0 | 27.9 | 24.5 | 46.3 |
| Marshall Islands | 79 | 76.1 | 65.9 | 0.0 | 13.0 | 53.0 | 56 | 32 | 24 | 0 | 9.0 | 0.0 | 4.0 | 5.0 | VAT does not exist | VAT does not exist | CIT does not exist | CIT does not exist | |
| Mauritania | 177 | 42.6 | 67.0 | 0.0 | 10.3 | 56.7 | 270 | 44 | 94 | 132 | 33.0 | 1.0 | 9.0 | 23.0 | 17.2 | No Refund | No Refund | 18.5 | 35.9 |
| Mauritius | 5 | 94.0 | 22.2 | 10.3 | 8.2 | 3.7 | 140 | 36 | 39 | 65 | 8.0 | 1.0 | 1.0 | 6.0 | 98.3 | 1.5 | 4.3 | 2.5 | Review likelihood <25% |
| Mexico | 120 | 65.8 | 55.1 | 27.0 | 27.2 | 0.9 | 240.5 | 102 | 39 | 100 | 6.0 | 1.0 | 2.0 | 3.0 | 40.5 | 20.5 | 42.0 | 13.5 | 87.1 |
| Mexico - Mexico City | 65.8 | 55.1 | 27.0 | 27.2 | 0.9 | 240.5 | 102 | 39 | 100 | 6.0 | 1.0 | 2.0 | 3.0 | 40.5 | 20.5 | 42.0 | 13.5 | 87.1 | |
| Mexico - Monterrey | 65.8 | 55.1 | 27.0 | 27.2 | 0.9 | 240.5 | 102 | 39 | 100 | 6.0 | 1.0 | 2.0 | 3.0 | 40.5 | 20.5 | 42.0 | 13.5 | 87.1 | |
| Micronesia, Fed. Sts. | 111 | 68.8 | 60.5 | 0.0 | 8.5 | 52.1 | 128 | 32 | 96 | 0 | 21.0 | 0.0 | 4.0 | 17.0 | VAT does not exist | VAT does not exist | CIT does not exist | CIT does not exist | |
| Moldova | 33 | 85.2 | 38.7 | 8.4 | 29.9 | 0.3 | 183 | 42 | 86 | 55 | 10.0 | 1.0 | 3.0 | 6.0 | 90.8 | 7.8 | 13.3 | 2.5 | Review likelihood <25% |
| Mongolia | 71 | 77.3 | 25.7 | 10.2 | 13.5 | 2.0 | 134 | 46 | 48 | 40 | 19.0 | 1.0 | 12.0 | 6.0 | 49.1 | No Refund | No Refund | 3.5 | Review likelihood <25% |
| Montenegro | 75 | 76.7 | 22.2 | 8.3 | 13.4 | 0.5 | 300 | 43 | 93 | 164 | 18.0 | 1.0 | 13.0 | 4.0 | 70.5 | 4.0 | 21.8 | 9.5 | 19.0 |
| Morocco | 24 | 87.2 | 45.8 | 21.1 | 23.3 | 1.4 | 155 | 48 | 33 | 74 | 6.0 | 1.0 | 1.0 | 4.0 | 98.6 | No VAT on capital purchase | No VAT on capital purchase | 3.0 | Review likelihood <25% |
| Mozambique | 127 | 64.0 | 36.1 | 30.8 | 4.5 | 0.8 | 200 | 50 | 30 | 120 | 37.0 | 7.0 | 12.0 | 18.0 | 50.2 | 28.0 | 36.7 | 28.0 | 9.6 |
| Myanmar | 129 | 63.9 | 31.2 | 26.8 | 0.3 | 4.2 | 282 | 64 | 111 | 107 | 31.0 | 5.0 | 12.0 | 14.0 | 45.5 | No Refund | No Refund | 10.0 | 0.7 |
| Namibia | 88 | 74.5 | 20.7 | 16.7 | 1.9 | 2.2 | 302 | 40 | 52 | 210 | 27.0 | 3.0 | 13.0 | 11.0 | 77.2 | 30.0 | 17.0 | 4.0 | Review likelihood <25% |
| Nepal | 175 | 47.1 | 41.8 | 15.0 | 26.2 | 0.7 | 377 | 125 | 122 | 130 | 46.0 | 4.0 | 25.0 | 17.0 | 33.3 | 119.0 | 37.3 | 26.0 | 17.9 |
| Netherlands | 22 | 87.4 | 41.2 | 20.4 | 20.5 | 0.3 | 119 | 21 | 64 | 34 | 9.0 | 1.0 | 1.0 | 7.0 | 92.0 | 0.0 | 14.5 | 3.5 | 2.1 |
| New Zealand | 9 | 91.0 | 34.6 | 29.9 | 2.8 | 1.9 | 140 | 34 | 59 | 47 | 7.0 | 1.0 | 2.0 | 4.0 | 96.9 | 2.0 | 5.2 | 4.0 | Review likelihood <25% |
| Nicaragua | 162 | 52.7 | 60.6 | 17.3 | 23.7 | 19.6 | 201 | 63 | 76 | 62 | 43.0 | 1.0 | 24.0 | 18.0 | 52.5 | 54.0 | 42.6 | 9.0 | Review likelihood <25% |
| Niger | 169 | 49.4 | 47.2 | 21.6 | 22.3 | 3.4 | 270 | 30 | 120 | 120 | 41.0 | 3.0 | 13.0 | 25.0 | 25.6 | No Refund | No Refund | 41.5 | 7.7 |
| Nigeria | 159 | 53.7 | 34.8 | 21.0 | 13.5 | 0.3 | 343.365 | 71 | 155 | 118 | 48.0 | 2.0 | 27.0 | 19.0 | 47.5 | No Refund | No Refund | 7.0 | Review likelihood <25% |
| Nigeria - Kano | 54.4 | 34.8 | 21.0 | 13.5 | 0.3 | 324.5 | 71 | 150 | 104 | 48.0 | 2.0 | 27.0 | 19.0 | 47.5 | No Refund | No Refund | 7.0 | Review likelihood <25% | |
| Nigeria - Lagos | 53.5 | 34.8 | 21.0 | 13.5 | 0.3 | 349 | 71 | 156 | 122 | 48.0 | 2.0 | 27.0 | 19.0 | 47.5 | No Refund | No Refund | 7.0 | Review likelihood <25% | |
| North Macedonia | 37 | 84.7 | 13.0 | 11.0 | 0.0 | 1.9 | 119 | 19 | 56 | 44 | 7.0 | 1.0 | 1.0 | 5.0 | 56.4 | 10.0 | 36.7 | 21.5 | 17.0 |
| Norway | 34 | 85.1 | 36.2 | 20.0 | 15.9 | 0.3 | 79 | 24 | 15 | 40 | 5.0 | 1.0 | 1.0 | 3.0 | 62.6 | 9.0 | 14.1 | 12.0 | 29.1 |
| Oman | 11 | 90.2 | 27.4 | 14.4 | 13.0 | 0.0 | 68 | 56 | 12 | 0 | 15.0 | 2.0 | 12.0 | 1.0 | 85.3 | VAT does not exist | VAT does not exist | 17.5 | Review likelihood <25% |
| Pakistan | 161 | 52.9 | 33.9 | 17.8 | 15.0 | 1.1 | 283 | 38 | 40 | 205 | 34.0 | 1.0 | 25.0 | 8.0 | 10.5 | 84.0 | 79.0 | 67.5 | 18.6 |
| Pakistan - Karachi | 53.0 | 33.8 | 17.8 | 14.9 | 1.1 | 283 | 38 | 40 | 205 | 34.0 | 1.0 | 25.0 | 8.0 | 10.5 | 84.0 | 79.0 | 67.5 | 18.6 | |
| Pakistan - Lahore | 52.9 | 34.0 | 17.8 | 15.2 | 1.1 | 283 | 38 | 40 | 205 | 34.0 | 1.0 | 25.0 | 8.0 | 10.5 | 84.0 | 79.0 | 67.5 | 18.6 | |
| Palau | 113 | 68.5 | 76.6 | 65.8 | 10.7 | 0.1 | 52 | 24 | 28 | 0 | 11.0 | 4.0 | 4.0 | 3.0 | VAT does not exist | VAT does not exist | CIT does not exist | CIT does not exist | |
| Panama | 176 | 46.7 | 37.2 | 12.4 | 20.0 | 4.8 | 408 | 83 | 144 | 181 | 36.0 | 2.0 | 16.0 | 18.0 | 12.8 | No Refund | No Refund | 28.0 | 99.3 |
| Papua New Guinea | 118 | 67.2 | 37.1 | 23.2 | 9.5 | 4.4 | 207 | 143 | 16 | 48 | 45.0 | 1.0 | 26.0 | 18.0 | 78.5 | 5.5 | 39.2 | 4.5 | Review likelihood <25% |
| Paraguay | 126 | 64.1 | 35.0 | 9.6 | 18.6 | 6.7 | 378 | 138 | 96 | 144 | 19.0 | 1.0 | 12.0 | 6.0 | 46.6 | No Refund | No Refund | 9.0 | Review likelihood <25% |
| Peru | 121 | 65.8 | 36.8 | 22.7 | 11.0 | 3.2 | 260 | 39 | 111 | 110 | 8.0 | 1.0 | 2.0 | 5.0 | 19.2 | No Refund | No Refund | 16.5 | 30.6 |
| Philippines | 95 | 72.6 | 43.1 | 20.2 | 8.9 | 14.0 | 171 | 33 | 30 | 108 | 13.0 | 1.0 | 3.0 | 9.0 | 50.0 | No Refund | No Refund | 1.5 | Review likelihood <25% |
| Poland | 77 | 76.4 | 40.8 | 14.5 | 25.3 | 1.0 | 334 | 59 | 103 | 172 | 7.0 | 1.0 | 2.0 | 4.0 | 77.4 | 8.0 | 8.2 | 6.0 | 18.1 |
| Portugal | 43 | 83.7 | 39.8 | 12.5 | 26.8 | 0.5 | 243 | 63 | 90 | 90 | 8.0 | 1.0 | 1.0 | 6.0 | 92.7 | 4.0 | 14.2 | 1.0 | Review likelihood <25% |
| Puerto Rico (U.S.) | 163 | 52.0 | 64.4 | 30.8 | 13.4 | 20.2 | 218 | 80 | 60 | 78 | 16.0 | 5.0 | 6.0 | 5.0 | 13.8 | VAT does not exist | VAT does not exist | 41.0 | 104.9 |
| Qatar | 3 | 99.4 | 11.3 | 0.0 | 11.3 | 0.0 | 41 | 5 | 36 | 0 | 4.0 | 1.0 | 1.0 | 2.0 | VAT does not exist | VAT does not exist | CIT does not exist | CIT does not exist | |
| Romania | 32 | 85.2 | 20.0 | 15.6 | 3.4 | 1.0 | 163 | 25 | 82 | 56 | 14.0 | 1.0 | 3.0 | 10.0 | 76.8 | 22.5 | 27.5 | 2.0 | Review likelihood <25% |
| Russian Federation | 58 | 80.5 | 46.2 | 7.4 | 36.6 | 2.2 | 159 | 50 | 70 | 39 | 9.0 | 1.0 | 4.0 | 4.0 | 77.8 | 7.2 | 19.4 | 6.0 | 11.2 |
| Russian Federation - Moscow | 79.4 | 46.2 | 7.4 | 36.6 | 2.2 | 159 | 50 | 70 | 39 | 9.0 | 1.0 | 4.0 | 4.0 | 73.3 | 7.2 | 19.4 | 7.5 | 16.0 | |
| Russian Federation - Saint Petersburg | 83.0 | 46.2 | 7.4 | 36.6 | 2.3 | 159 | 50 | 70 | 39 | 9.0 | 1.0 | 4.0 | 4.0 | 88.1 | 7.2 | 19.4 | 2.5 | Review likelihood <25% | |
| Rwanda | 38 | 84.6 | 33.2 | 25.7 | 6.0 | 1.5 | 90.5 | 19 | 24 | 48 | 9.0 | 1.0 | 2.0 | 6.0 | 64.6 | 9.0 | 39.2 | 19.0 | 7.0 |
| Samoa | 82 | 75.7 | 19.3 | 10.9 | 8.5 | 0.0 | 224 | 48 | 96 | 80 | 37.0 | 5.0 | 24.0 | 8.0 | 86.6 | 10.0 | 14.0 | 8.5 | Review likelihood <25% |
| San Marino | 47 | 82.0 | 36.2 | 5.0 | 30.9 | 0.3 | 52 | 4 | 48 | 0 | 18.0 | 2.0 | 12.0 | 4.0 | 67.8 | VAT does not exist | VAT does not exist | 13.0 | 13.9 |
| São Tomé and Príncipe | 137 | 61.8 | 37.0 | 19.4 | 6.8 | 10.8 | 424 | 40 | 192 | 192 | 46.0 | 4.0 | 12.0 | 30.0 | 92.2 | VAT does not exist | VAT does not exist | 10.0 | Review likelihood <25% |
| Saudi Arabia | 57 | 80.5 | 15.7 | 2.2 | 13.5 | 0.0 | 104 | 23 | 9 | 72 | 4.0 | 1.0 | 1.0 | 2.0 | 32.2 | 16.5 | 23.0 | 69.0 | 33.6 |
| Senegal | 166 | 51.2 | 44.8 | 16.2 | 23.6 | 5.0 | 416 | 98 | 88 | 230 | 53.0 | 3.0 | 36.0 | 14.0 | 71.8 | 34.0 | 16.9 | 11.5 | Review likelihood <25% |
| Serbia | 85 | 75.3 | 36.6 | 13.0 | 20.2 | 3.4 | 225.5 | 38 | 103 | 85 | 33.0 | 1.0 | 1.0 | 31.0 | 93.2 | 4.0 | 10.2 | 4.5 | Review likelihood <25% |
| Seychelles | 36 | 84.7 | 30.1 | 18.8 | 2.3 | 9.1 | 85 | 37 | 36 | 12 | 29.0 | 13.0 | 12.0 | 4.0 | 93.4 | 0.0 | 16.8 | 1.5 | Review likelihood <25% |
| Sierra Leone | 93 | 73.0 | 30.7 | 18.5 | 11.3 | 1.0 | 343 | 16 | 157 | 170 | 34.0 | 6.0 | 12.0 | 16.0 | 95.4 | VAT does not exist | VAT does not exist | 6.5 | Review likelihood <25% |
| Singapore | 7 | 91.6 | 21.0 | 2.1 | 17.8 | 1.1 | 64 | 24 | 10 | 30 | 5.0 | 1.0 | 1.0 | 3.0 | 72.0 | 4.5 | 21.1 | 17.0 | 12.9 |
| Slovak Republic | 55 | 80.6 | 49.7 | 9.1 | 39.7 | 0.9 | 192 | 46 | 62 | 84 | 8.0 | 1.0 | 1.0 | 6.0 | 87.2 | 5.0 | 24.1 | 2.0 | Review likelihood <25% |
| Slovenia | 45 | 83.3 | 31.0 | 12.7 | 18.2 | 0.2 | 233 | 74 | 90 | 69 | 10.0 | 1.0 | 1.0 | 8.0 | 80.0 | 3.0 | 5.2 | 29.0 | 6.3 |
| Solomon Islands | 41 | 83.8 | 32.0 | 23.3 | 8.5 | 0.3 | 80 | 8 | 30 | 42 | 34.0 | 5.0 | 12.0 | 17.0 | 100.0 | VAT does not exist | VAT does not exist | 1.5 | Review likelihood <25% |
| Somalia | 0.0 | No Practice | No Practice | No Practice | No Practice | No Practice | No Practice | No Practice | No Practice | No Practice | No Practice | No Practice | No Practice | No Practice | No Practice | No Practice | No Practice | No Practice | |
| South Africa | 54 | 81.2 | 29.2 | 21.8 | 4.0 | 3.4 | 210 | 96 | 52 | 62 | 7.0 | 1.0 | 2.0 | 4.0 | 60.8 | 8.5 | 15.5 | 11.0 | 31.6 |
| South Sudan | 74 | 76.7 | 31.4 | 9.2 | 19.2 | 3.0 | 210 | 54 | 78 | 78 | 37.0 | 5.0 | 12.0 | 20.0 | 95.9 | VAT does not exist | VAT does not exist | 6.0 | Review likelihood <25% |
| Spain | 35 | 84.7 | 47.0 | 10.6 | 35.8 | 0.7 | 143 | 33 | 84 | 26 | 9.0 | 1.0 | 1.0 | 7.0 | 93.6 | 0.0 | 16.5 | 1.5 | Review likelihood <25% |
| Sri Lanka | 142 | 59.8 | 55.2 | 1.2 | 16.9 | 37.1 | 129 | 15 | 11 | 103 | 36.0 | 5.0 | 2.0 | 29.0 | 49.3 | No Refund | No Refund | 3.0 | Review likelihood <25% |
| St. Kitts and Nevis | 125 | 64.4 | 49.7 | 30.5 | 11.2 | 8.0 | 203 | 27 | 128 | 48 | 39.0 | 5.0 | 12.0 | 22.0 | 75.7 | 10.0 | 42.6 | 2.0 | Review likelihood <25% |
| St. Lucia | 84 | 75.5 | 34.7 | 25.8 | 5.6 | 3.3 | 110 | 11 | 51 | 48 | 35.0 | 4.0 | 12.0 | 19.0 | 76.9 | 8.3 | 25.6 | 4.5 | 8.7 |
| St. Vincent and the Grenadines | 100 | 71.1 | 37.0 | 27.6 | 6.2 | 3.3 | 108 | 14 | 49 | 45 | 36.0 | 4.0 | 12.0 | 20.0 | 63.9 | 12.0 | 30.6 | 22.5 | 9.3 |
| Sudan | 164 | 51.8 | 45.4 | 11.5 | 19.2 | 14.7 | 180 | 70 | 70 | 40 | 42.0 | 2.0 | 12.0 | 28.0 | 20.2 | No Refund | No Refund | 60.0 | 6.1 |
| Suriname | 107 | 69.4 | 27.9 | 27.9 | 0.0 | 0.0 | 199 | 48 | 24 | 127 | 30.0 | 5.0 | 12.0 | 13.0 | 48.4 | No Refund | No Refund | 5.0 | Review likelihood <25% |
| Sweden | 31 | 85.3 | 49.1 | 13.1 | 35.4 | 0.6 | 122 | 50 | 36 | 36 | 6.0 | 1.0 | 1.0 | 4.0 | 90.7 | 10.5 | 8.2 | 5.0 | Review likelihood <25% |
| Switzerland | 20 | 87.7 | 28.8 | 9.3 | 17.7 | 1.8 | 63 | 15 | 40 | 8 | 19.0 | 2.0 | 7.0 | 10.0 | 83.2 | 1.5 | 14.5 | 9.5 | 8.9 |
| Syrian Arab Republic | 91 | 74.0 | 42.7 | 23.0 | 19.3 | 0.4 | 336 | 300 | 36 | 0 | 20.0 | 2.0 | 12.0 | 6.0 | 92.2 | VAT does not exist | VAT does not exist | 10.0 | Review likelihood <25% |
| Taiwan, China | 39 | 84.3 | 36.8 | 14.7 | 18.7 | 3.4 | 221 | 161 | 27 | 33 | 11.0 | 2.0 | 3.0 | 6.0 | 92.2 | 3.0 | 11.5 | 6.5 | Review likelihood <25% |
| Tajikistan | 139 | 60.9 | 67.3 | 17.7 | 28.5 | 21.1 | 224 | 74 | 48 | 102 | 7.0 | 1.0 | 2.0 | 4.0 | 40.4 | No Refund | No Refund | 10.5 | 7.0 |
| Tanzania | 165 | 51.3 | 43.8 | 20.9 | 17.5 | 5.4 | 207 | 62 | 78 | 67 | 59.0 | 5.0 | 36.0 | 18.0 | 48.4 | 60.0 | 109.9 | 5.0 | Review likelihood <25% |
| Thailand | 68 | 77.7 | 29.5 | 22.2 | 5.4 | 1.9 | 229 | 123 | 48 | 58 | 21.0 | 2.0 | 13.0 | 6.0 | 73.4 | 16.0 | 33.2 | 10.5 | Review likelihood <25% |
| Timor-Leste | 136 | 61.9 | 17.3 | 10.5 | 6.8 | 0.0 | 234 | 132 | 102 | 0 | 18.0 | 5.0 | 12.0 | 1.0 | 1.4 | VAT does not exist | VAT does not exist | 54.5 | 64.6 |
| Togo | 174 | 47.3 | 48.2 | 10.3 | 23.1 | 14.7 | 159 | 9 | 96 | 54 | 49.0 | 5.0 | 24.0 | 20.0 | 14.9 | No Refund | No Refund | 37.0 | 24.1 |
| Tonga | 102 | 70.6 | 27.5 | 21.2 | 5.6 | 0.7 | 200 | 8 | 48 | 144 | 30.0 | 1.0 | 12.0 | 17.0 | 52.5 | 42.0 | 33.0 | 14.0 | 8.1 |
| Trinidad and Tobago | 160 | 53.5 | 40.5 | 25.8 | 9.4 | 5.3 | 210 | 45 | 75 | 90 | 39.0 | 4.0 | 24.0 | 11.0 | 19.5 | 27.0 | 40.3 | 54.0 | 32.3 |
| Tunisia | 108 | 69.4 | 60.7 | 13.6 | 25.3 | 21.8 | 144 | 64 | 30 | 50 | 8.0 | 1.0 | 4.0 | 3.0 | 52.5 | 45.0 | 62.2 | 1.5 | Review likelihood <25% |
| Turkey | 26 | 86.6 | 42.3 | 20.0 | 19.7 | 2.5 | 170 | 24 | 71 | 75 | 10.0 | 1.0 | 1.0 | 8.0 | 100.0 | No VAT on capital purchase | No VAT on capital purchase | 1.5 | Review likelihood <25% |
| Uganda | 92 | 73.1 | 33.7 | 22.3 | 11.3 | 0.1 | 195 | 39 | 66 | 90 | 31.0 | 3.0 | 12.0 | 16.0 | 72.3 | 9.0 | 15.5 | 20.0 | 11.3 |
| Ukraine | 65 | 78.1 | 45.2 | 10.2 | 33.8 | 1.1 | 327.5 | 37 | 92 | 199 | 5.0 | 1.0 | 1.0 | 3.0 | 86.0 | 16.0 | 14.3 | 3.0 | Review likelihood <25% |
| United Arab Emirates | 30 | 85.3 | 15.9 | 0.0 | 14.1 | 1.8 | 116 | 0 | 12 | 104 | 5.0 | 0.0 | 1.0 | 4.0 | 55.0 | 28.0 | 20.8 | CIT does not exist | CIT does not exist |
| United Kingdom | 27 | 86.2 | 30.6 | 16.6 | 12.0 | 2.0 | 114 | 32 | 57 | 25 | 9.0 | 1.0 | 2.0 | 6.0 | 71.0 | 0.0 | 7.2 | 6.0 | 34.0 |
| United States | 25 | 86.8 | 36.6 | 20.7 | 9.8 | 6.1 | 175 | 87 | 55 | 33 | 10.6 | 2.4 | 3.6 | 4.6 | 94.0 | VAT does not exist | VAT does not exist | 8.0 | Review likelihood <25% |
| United States - Los Angeles | 88.3 | 33.2 | 21.5 | 9.5 | 2.2 | 175 | 87 | 55 | 33 | 10.0 | 3.0 | 3.0 | 4.0 | 94.0 | VAT does not exist | VAT does not exist | 8.0 | Review likelihood <25% | |
| United States - New York City | 85.8 | 38.9 | 20.2 | 10.0 | 8.7 | 175 | 87 | 55 | 33 | 11.0 | 2.0 | 4.0 | 5.0 | 94.0 | VAT does not exist | VAT does not exist | 8.0 | Review likelihood <25% | |
| Uruguay | 103 | 70.3 | 41.8 | 23.6 | 15.6 | 2.6 | 163 | 47 | 60 | 56 | 20.0 | 1.0 | 13.0 | 6.0 | 49.5 | No Refund | No Refund | 2.5 | Review likelihood <25% |
| Uzbekistan | 69 | 77.5 | 31.6 | 11.8 | 17.4 | 2.5 | 181 | 64 | 66 | 51 | 9.0 | 1.0 | 3.0 | 5.0 | 48.2 | No Refund | No Refund | 5.5 | Review likelihood <25% |
| Vanuatu | 67 | 77.8 | 8.5 | 0.0 | 4.5 | 4.0 | 120 | 0 | 24 | 96 | 31.0 | 0.0 | 12.0 | 19.0 | 69.0 | 7.0 | 28.0 | CIT does not exist | CIT does not exist |
| Venezuela, RB | 189 | 11.4 | 73.3 | 9.4 | 18.2 | 45.7 | 920 | 120 | 288 | 512 | 99.0 | 14.0 | 28.0 | 57.0 | 19.7 | No Refund | No Refund | 13.0 | 32.3 |
| Vietnam | 109 | 69.0 | 37.6 | 13.2 | 24.3 | 0.1 | 384 | 112 | 147 | 125 | 6.0 | 2.0 | 1.0 | 3.0 | 49.1 | No Refund | No Refund | 3.5 | Review likelihood <25% |
| West Bank and Gaza | 112 | 68.7 | 15.3 | 15.0 | 0.0 | 0.3 | 174 | 18 | 96 | 60 | 28.0 | 3.0 | 12.0 | 13.0 | 35.7 | 18.0 | 79.2 | 13.0 | 80.1 |
| Yemen, Rep. | 89 | 74.1 | 26.6 | 13.8 | 11.3 | 1.6 | 248 | 56 | 72 | 120 | 44.0 | 1.0 | 24.0 | 19.0 | 96.3 | 4.0 | 6.2 | 2.0 | Review likelihood <25% |
| Zambia | 17 | 88.9 | 15.6 | 2.0 | 10.4 | 3.1 | 158 | 44 | 48 | 66 | 11.0 | 1.0 | 2.0 | 8.0 | 85.9 | 10.0 | 20.3 | 3.3 | Review likelihood <25% |
| Zimbabwe | 146 | 58.7 | 31.6 | 17.6 | 5.6 | 8.3 | 242 | 78 | 96 | 68 | 51.0 | 5.0 | 16.0 | 30.0 | 52.4 | 55.5 | 48.2 | 3.5 | Review likelihood <25% |
Where an economy has no VAT system or no CIT system the relevant components of the post-filing index are ignored and the remaining components are averaged to create the post-filing index score. If an economy has neither VAT nor CIT, there is no score for the post filing index and the ranking is determined based on the other three sub-indicators only.
Due to rounding, some totals may not correspond with the sum of the separate figures.
*There is no data for Somalia as there is currently no practice yet.
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Andrew Packman
Partner, Tax Transparency and Total Tax Contribution Leader, PwC United Kingdom
Tel: +44 7712 666441
Tom Dane
Senior Manager, Tax Transparency and Total Tax Contribution, PwC United Kingdom
Tel: +44 7715 211316
Email
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